26. November 2024
On November 22nd 2024, EFRAG published its Discussion Paper ‘The Statement of Cash Flows - Objectives, Usages and Issues’. The objective of the discussion paper is to identify and address the perceived issues with the statement of cash flows prepared in accordance with IAS 7, thereby contributing to the IASB research project ‘Statement of Cash Flows and Related Matters’. Read more
21. November 2024
On November 15, 2024, the DRSC’s Financial Reporting Technical Committee (FR TC) published its response to the IASB’s Exposure Draft Climate-related and Other Uncertainties in the Financial Statements – Proposed illustrative examples (ED/2024/6). Read more
19. November 2024
On 18 November 2024, the ASCG submitted their comment letter on the IASB ED/2024/5 Amendments to IFRS 19 to the IASB. Read more
14. November 2024
On 13 November 2024, the European Commission published a notice (C/2024/6792) containing clarifications on the requirements of the CSRD (Directive (EU) 2022/2464), the SFDR (Regulation (EU) 2019/2088) and the ESRS (Delegated Regulation (EU) 2023/2772). Read more
14. November 2024
The International Organization of Securities Commissions (IOSCO) published a report on transition plan disclosures on 13 November 2023. Read more
13. November 2024
For the EFRAG TEG meeting on 4 November 2024, EFRAG published a first draft of an Implementation Guidance on transition plans (EFRAG IG draft – Transition Plan for Climate Change Mitigation). This draft was previously developed together with an Advisory Group which consists of representatives from various European institutions. Read more
13. November 2024
The IASB have published the Exposure Draft (ED/2024/8) “Provisions – targeted improvements (proposed amendments to IAS 37)”. Further, the IASB have published Guidance on implementing and Basis for Conclusions as accompanying documents. Read more
12. November 2024
The ASCG, in cooperation with the Bundesverband deutscher Banken (BdB) and the Bundesverband der deutschen Industrie (BDI), invites all interested parties to attend a Presentation and Public Panel Discussion (in German) on Monday, December 9, 2024 from 5:00 p.m. to 7:00 p.m. Read more
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